MEHTA, J. - The short question which has been referred in this reference is :

"Whether on the facts and in the circumstances of the case the transaction evidenced by bill No. 49 dated 19th January, 1964, is an indivisible works contract or whether it is a composite contract involving the sale of cement jali for an estimated value thereof ...."

The short facts giving rise to this reference are as under :-

The opponent-firm M/s. Sant Kabir Cement Moulding Works is manufacturing cement articles such as flower-pots, benches, sinks, kitchen platforms, jalis, windows etc. The opponent received a letter from an architect on behalf of a customer dated 28th December, 1963, in the following terms :

"You manufacture cement jalis according to designs. Please come with quotations for manufacturing and fitting jalis in the galas (apertures) after seeing our design."

The said contract was executed in the following manner. The design was selected by the customer from an album and after the selection of the design, the opponent-firm prepared rough cement blocks on rods. These materials were then taken to the site and they were fitted in the gala or aperture and fastened in the course of th